对于个人报税很多人还是一知半解，那么什么时候需要填写个人报税表格(IR3)申报个人所得税呢？下面我们来讲讲各种情况，看看你是不是属于其中一员呢。
如果你赚取的收入来自除了薪金,工资,利息,股份, 或是交税的毛利权威分红以外的,包括:
- 租房收入 (Rental income)
- 自雇经营收入或其他的生意收入 (self-employed or business income)
- 海外收入 (overseas income)
- 来自现金工作的收入或是在台面下交易的收入(income from cash jobs or “under the table” payments)
- 来自非法组织的收入 (income from an illegal enterprise)
- 超过$200预扣税收入(原预扣税) (More than $200 of scheduler payments, formerly withholding payments)
- 房产, 信托基金或者合作经营的收入 (estate, trust, or partnership income)
- 超过$200的海外利息和股份分红已扣税收入 (over $200 of overseas interest and dividends that did have tax deducted)
- 海外没有交税的利息和股份分红收入 (Overseas interest and dividends that didn’t have tax deducted)
- 没有扣减工资税的收入, 像股东作为员工的工资收入, 或是在交税的收入损失制度下收到的收入. (Income without PAYE deducted, such as shareholder-employee salary or a claim received under a taxable loss of earnings policy).
- 零税率的投资项目所分配到的收入 (allocated income from a portfolio investment entity that was taxed at a zero rate.)
- 收到的退伍军人的退休金或者养老金, 需要注意的是, 由于比较晚的改变, 这一点在2010年IR3 报税指导上还没有.(Received portable superannuation or veterans pension (note that due to this late change the requirement to file an IR3 return is not shown in the 2010 IR3 return guide)).
除了以上情况外，你也有可能被税务局要求申报IR3，如果你属于下列情况:
- 需要从往年的亏损中拿来抵收入,或将往年累计的亏损延续到这一年. (Have losses to claim or brought forward from the previous year)
- 从往年延续过来的过多的可抵扣税额转过来. (have excess imputation credits brought forward from the previous year)
- 一年中有一部分时间在新西兰和有一部分时间离开新西兰. (left or arrived in New Zealand part-way through the year).
- 需要帮助去世的人填写IR3知道他去世的那一天, 如果这个人在这个财政年是符合被要求填写的人(are filling a return for a deceased person to the date of death (if there is a requirement to file a return for the income year))
- 在这一年中, 有申请破产的人. (were declared bankrupt part-way through the year).
- 在这一年中, 有更改你结算日期. (changed your balance date part-way through the year)
- 从投资项目那里得到的收入的报税比率低于你目前的报税比率. (received allocated income from a portfolio investment entity that was taxed at a rate lower than your correct rate).
- 选择包括从组合投资项目中得到的股息分红是来自于新西兰证卷交易所上市的实体, 为了申请可扣抵税. (choose to include dividends received from a portfolio investment entity listed on the New Zealand Stock Exchange, in order to claim imputation credits)
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